Se aclaran los artículos 2º. del Decreto 1979 y 4o. del Decreto 2053 de 1974, en el sentido de que las empresas industriales y comerciales del Estado, del orden departamental, del municipal o del Distrito Especial de Bogotá, no son contribuyentes del impuesto sobre la renta y complementarios.
Ley 54 de 1977 →In force
Article 12
Ley 54 de 1977 · Por la cual se modifica y adiciona el régimen del impuesto sobre la renta y complementarios
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Text of the article
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Constitutional history
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